Matches in SemOpenAlex for { <https://semopenalex.org/work/W2014604324> ?p ?o ?g. }
Showing items 1 to 98 of
98
with 100 items per page.
- W2014604324 endingPage "200" @default.
- W2014604324 startingPage "173" @default.
- W2014604324 abstract "SUMMARY The objective of this study is to perform an intertemporal examination of audit fees paid to public accounting firms in association with the presence and subsequent remediation of a Section 404 material weakness. We examine a large sample of Section 404 audit opinions and audit fees over a four-year period (2004–2007) and find that audit fees decline for companies that remediate a material weakness, but show that the corresponding fee reductions do not occur instantaneously. Further, despite these observed fee reductions for remediating companies, we find that audit fees are 19 percent higher three years after the initial remediation as compared to a sample of companies who never report an adverse 404 opinion. We also find that fee premiums are nearly double for companies reporting consecutive adverse 404 opinions. Finally, we note that companies with a more severe company-level weakness pay a premium that is more than twice that of companies with an account-level weakness." @default.
- W2014604324 created "2016-06-24" @default.
- W2014604324 creator A5025923011 @default.
- W2014604324 creator A5028865195 @default.
- W2014604324 date "2011-05-01" @default.
- W2014604324 modified "2023-10-12" @default.
- W2014604324 title "An Intertemporal Analysis of Audit Fees and Section 404 Material Weaknesses" @default.
- W2014604324 cites W1989869055 @default.
- W2014604324 cites W1990317644 @default.
- W2014604324 cites W2043863895 @default.
- W2014604324 cites W2073693810 @default.
- W2014604324 cites W2081724247 @default.
- W2014604324 cites W2104106937 @default.
- W2014604324 cites W2112180832 @default.
- W2014604324 cites W2126280414 @default.
- W2014604324 cites W2130954557 @default.
- W2014604324 cites W2168323597 @default.
- W2014604324 cites W2332266709 @default.
- W2014604324 cites W3121368641 @default.
- W2014604324 cites W3121961524 @default.
- W2014604324 cites W3122726372 @default.
- W2014604324 cites W3123195224 @default.
- W2014604324 cites W3123396849 @default.
- W2014604324 cites W3123770750 @default.
- W2014604324 cites W3125128521 @default.
- W2014604324 cites W3125373908 @default.
- W2014604324 cites W3125508056 @default.
- W2014604324 doi "https://doi.org/10.2308/ajpt-50005" @default.
- W2014604324 hasPublicationYear "2011" @default.
- W2014604324 type Work @default.
- W2014604324 sameAs 2014604324 @default.
- W2014604324 citedByCount "53" @default.
- W2014604324 countsByYear W20146043242012 @default.
- W2014604324 countsByYear W20146043242013 @default.
- W2014604324 countsByYear W20146043242014 @default.
- W2014604324 countsByYear W20146043242015 @default.
- W2014604324 countsByYear W20146043242016 @default.
- W2014604324 countsByYear W20146043242017 @default.
- W2014604324 countsByYear W20146043242018 @default.
- W2014604324 countsByYear W20146043242019 @default.
- W2014604324 countsByYear W20146043242020 @default.
- W2014604324 countsByYear W20146043242021 @default.
- W2014604324 countsByYear W20146043242022 @default.
- W2014604324 countsByYear W20146043242023 @default.
- W2014604324 crossrefType "journal-article" @default.
- W2014604324 hasAuthorship W2014604324A5025923011 @default.
- W2014604324 hasAuthorship W2014604324A5028865195 @default.
- W2014604324 hasConcept C105702510 @default.
- W2014604324 hasConcept C112698675 @default.
- W2014604324 hasConcept C121955636 @default.
- W2014604324 hasConcept C144133560 @default.
- W2014604324 hasConcept C15744967 @default.
- W2014604324 hasConcept C162118730 @default.
- W2014604324 hasConcept C185592680 @default.
- W2014604324 hasConcept C198531522 @default.
- W2014604324 hasConcept C199521495 @default.
- W2014604324 hasConcept C2780129039 @default.
- W2014604324 hasConcept C2780247198 @default.
- W2014604324 hasConcept C43617362 @default.
- W2014604324 hasConcept C63882131 @default.
- W2014604324 hasConcept C71924100 @default.
- W2014604324 hasConcept C77805123 @default.
- W2014604324 hasConceptScore W2014604324C105702510 @default.
- W2014604324 hasConceptScore W2014604324C112698675 @default.
- W2014604324 hasConceptScore W2014604324C121955636 @default.
- W2014604324 hasConceptScore W2014604324C144133560 @default.
- W2014604324 hasConceptScore W2014604324C15744967 @default.
- W2014604324 hasConceptScore W2014604324C162118730 @default.
- W2014604324 hasConceptScore W2014604324C185592680 @default.
- W2014604324 hasConceptScore W2014604324C198531522 @default.
- W2014604324 hasConceptScore W2014604324C199521495 @default.
- W2014604324 hasConceptScore W2014604324C2780129039 @default.
- W2014604324 hasConceptScore W2014604324C2780247198 @default.
- W2014604324 hasConceptScore W2014604324C43617362 @default.
- W2014604324 hasConceptScore W2014604324C63882131 @default.
- W2014604324 hasConceptScore W2014604324C71924100 @default.
- W2014604324 hasConceptScore W2014604324C77805123 @default.
- W2014604324 hasIssue "2" @default.
- W2014604324 hasLocation W20146043241 @default.
- W2014604324 hasOpenAccess W2014604324 @default.
- W2014604324 hasPrimaryLocation W20146043241 @default.
- W2014604324 hasRelatedWork W1937783556 @default.
- W2014604324 hasRelatedWork W2381327865 @default.
- W2014604324 hasRelatedWork W2765736703 @default.
- W2014604324 hasRelatedWork W293545476 @default.
- W2014604324 hasRelatedWork W2970648770 @default.
- W2014604324 hasRelatedWork W2985194302 @default.
- W2014604324 hasRelatedWork W306070083 @default.
- W2014604324 hasRelatedWork W3119521567 @default.
- W2014604324 hasRelatedWork W3123163885 @default.
- W2014604324 hasRelatedWork W4375950631 @default.
- W2014604324 hasVolume "30" @default.
- W2014604324 isParatext "false" @default.
- W2014604324 isRetracted "false" @default.
- W2014604324 magId "2014604324" @default.
- W2014604324 workType "article" @default.